EIN: 610650922
UEI: YMBWW4T2S127
Audited by: Besten & Dieruf
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 25, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on July 25, 2023 — management decision was due January 25, 2024.
The organization is required to have internal controls in place that enable it to prepare complete financial statements, including note disclosures, in compliance with the modified cash basis of accounting. This includes identifying and recording all material transactions prior to the audit.Criteria: Management engaged the auditor to prepare draft financial statements including the related notes to the financial statements. Management also relied on the auditor to prepare certain material adjustments to the financial records to ensure that records were fairly stated. Management reviewed, approved, and accepted responsibility for the adjustments and financial statements prior to their issuance.Cause: The organization lacks personnel with the expertise to apply the accounting principles in compliance with the modified cash basis of accounting in preparing its financial statements including note disclosures and thus, does not have the internal control procedures required to draft the financial statements and all year end close entries in conformity with the modified cash basis of accounting.Effect: Management engaged the auditor to prepare certain material adjustments and draft the financial statements and related notes.Recommendations: We recommend management review the period-end financial reporting process, including review of all balance sheet accounts for reasonableness and implement a process to record all period-end closing entries prior to the start of the audit. We also recommend that management establish a process to ensure adequate documentation and review of all period-end or manual journal entries.
Show full finding ▾Hide full finding ▴Material Weakness ? Material AdjustmentsCondition: The organization is required to have internal controls in place that enable it to prepare complete financial statements, including note disclosures, in compliance with the modified cash basis of accounting. This includes identifying and recording all material transactions prior to the audit.Criteria: Management engaged the auditor to prepare draft financial statements including the related notes to the financial statements. Management also relied on the auditor to prepare certain material adjustments to the financial records to ensure that records were fairly stated. Management reviewed, approved, and accepted responsibility for the adjustments and financial statements prior to their issuance.Cause: The organization lacks personnel with the expertise to apply the accounting principles in compliance with the modified cash basis of accounting in preparing its financial statements including note disclosures and thus, does not have the internal control procedures required to draft the financial statements and all year end close entries in conformity with the modified cash basis of accounting.Effect: Management engaged the auditor to prepare certain material adjustments and draft the financial statements and related notes.Recommendations: We recommend management review the period-end financial reporting process, including review of all balance sheet accounts for reasonableness and implement a process to record all period-end closing entries prior to the start of the audit. We also recommend that management establish a process to ensure adequate documentation and review of all period-end or manual journal entries.
White & Associates PSC assigned a member to Northeast Kentucky Community Action Agency in March of 2022 filling the vacancy left by the previous in-house financial manager. Another person, a CPA was assigned by White & Associates to help oversee the agencies financial statements in December of 2022. Although the initial person had not previously gone through the closing process we disagree that the personnel assigned, the last four months, lacks expertise to apply accounting principles in compliance with the basis described in the report. The issue arises because the entity has a chart of accounts for balance sheet items by grant. This produces a balance sheet for each grant. The financial statements were belatedly given to the partner of White & Associates because of questions his staff was receiving from the current auditors. To discern and make sure the accuracy of the financial statements, he went through each grant and eliminated those items charged by grant to clearly see the correct amount of accrued and deferred revenue by grant was accurate. The entries were reclassification entries with no change to balances and supporting documentation should be available for all amounts reported in the financial statements. The substantial amount of entries to discern the correctness of the financial statements will be made prior to giving the financial statements to the auditor in subsequent year(s), and will be given to the Executive Director and his staff for review that all entries made were accurate and has the proper documentation.
The organization is required to have internal controls in place to ensure the integrity and reliability of the documentation process. This includes providing all relevant records supporting documents, and evidence necessary to support the activities, transactions, and financial statements. This includes controls over the creation, retention, and retrieval of documentation, as well as controls to enable it to prepare complete financial statements, including note disclosures, in compliance with the modified cash basis of accounting. This includes adequate documentation of all year-end and manual journal entries prior to the audit.Criteria: Management engaged the auditor to render an opinion on the financial statements including the related notes to the financial statements. Management should provide the auditor with the necessary information and support to the underlying financial records in a timely manner. Management should ensure that the information and explanations provided to the auditor are accurate, reliable, and supported by appropriate evidence. Management should provide proper documentation and explanations for significant transactions, events and judgements made during the audited period.Cause: The organization may not be adequately staffed, trained, or educated on the importance of proper documentation practices.Effect: The absence of proper documentation made it difficult to verify the accuracy and completeness of the financial statements and related notes. The absence of internal controls and procedures regarding financial documents increases the risk of a material misstatement.Recommendations: We recommend management review their documentation preparation and retention controls and procedures, to ensure that adequate documentation is maintained to support the underlying financial records. This includes maintaining and reviewing reconciliations, account balances, contracts, aging reports, and payroll records.
Show full finding ▾Hide full finding ▴Material Weakness ? Lack of DocumentationCondition: The organization is required to have internal controls in place to ensure the integrity and reliability of the documentation process. This includes providing all relevant records supporting documents, and evidence necessary to support the activities, transactions, and financial statements. This includes controls over the creation, retention, and retrieval of documentation, as well as controls to enable it to prepare complete financial statements, including note disclosures, in compliance with the modified cash basis of accounting. This includes adequate documentation of all year-end and manual journal entries prior to the audit.Criteria: Management engaged the auditor to render an opinion on the financial statements including the related notes to the financial statements. Management should provide the auditor with the necessary information and support to the underlying financial records in a timely manner. Management should ensure that the information and explanations provided to the auditor are accurate, reliable, and supported by appropriate evidence. Management should provide proper documentation and explanations for significant transactions, events and judgements made during the audited period.Cause: The organization may not be adequately staffed, trained, or educated on the importance of proper documentation practices.Effect: The absence of proper documentation made it difficult to verify the accuracy and completeness of the financial statements and related notes. The absence of internal controls and procedures regarding financial documents increases the risk of a material misstatement.Recommendations: We recommend management review their documentation preparation and retention controls and procedures, to ensure that adequate documentation is maintained to support the underlying financial records. This includes maintaining and reviewing reconciliations, account balances, contracts, aging reports, and payroll records.
White & Associates PSC assigned a member to Northeast Kentucky Community Action Agency in March of 2022 filling the vacancy left by the previous in-house financial manager. Another person, a CPA was assigned by White & Associates to help oversee the agencies financial statements in December of 2022. Although the initial person had not previously gone through the closing process we disagree that the personnel assigned, the last four months, lacks expertise to apply accounting principles in compliance with the basis described in the report. The issue arises because the entity has a chart of accounts for balance sheet items by grant. This produces a balance sheet for each grant. The financial statements were belatedly given to the partner of White & Associates because of questions his staff was receiving from the current auditors. To discern and make sure the accuracy of the financial statements, he went through each grant and eliminated those items charged by grant to clearly see the correct amount of accrued and deferred revenue by grant was accurate. The entries were reclassification entries with no change to balances and supporting documentation should be available for all amounts reported in the financial statements. The substantial amount of entries to discern the correctness of the financial statements will be made prior to giving the financial statements to the auditor in subsequent year(s), and will be given to the Executive Director and his staff for review that all entries made were accurate and has the proper documentation.
FAC accepted this audit on April 7, 2022 — management decision was due October 7, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on February 20, 2020 — management decision was due August 20, 2020.
FAC accepted this audit on February 13, 2019 — management decision was due August 13, 2019.
FAC accepted this audit on February 20, 2018 — management decision was due August 20, 2018.
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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